We use cookies to customise content for your subscription and for analytics. If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
The French Administrative Tribunal of Montreuil delivered, on 1 July 2011, its judgements in which it referred to the EU Court of Justice the question of the incompatibility of the French withholding tax levied on dividends paid to foreign investment funds with the free movement of capital
On February 16, 2012, hearings took place at the ECJ concerning the compatibility of French withholding tax levied on dividends paid to foreign investment funds with the EU concept of the free movement of capital
On 10 May 2012, the ECJ (Joined Cases C-33811 to C-34711) ruled that French withholding tax on French source dividends paid to foreign investment funds is not compatible with the EU free movement of capital to the extent French investment funds do not suffer tax
